Your rights. Your net.

Compare two ways of receiving the same annual gross amount: entirely as professional remuneration, or as remuneration combined with copyright income.

Assessment year 2027

Your assumptions

Use abstract amounts. No name, contract or document is requested.

1Gross amount and status

Total annual gross amount

Professional services and copyright income combined, excluding employer contributions.

Individual’s status

2The rights and their treatment

Documented economic value of the rights

The 30% ceiling is a test, never a valuation method. The calculator does not suggest an amount.

An “ordinary” or “plus” arts-work certificate

Documented actual expenses on the rights

Enter zero if there are no documented actual expenses. A tax deduction is not an expense paid by the calculator.

Municipal surcharge

7% by default, applied to State tax. A separate provision is estimated on copyright income.

3The four preceding years

Enter each annual income. Zero means a confirmed zero amount. Leave an unknown year blank: the test will be marked unavailable.

2022

2023

2024

2025

The same gross amount. Two scenarios.

Estimate updated on 7 September 2026, after a separate municipal surcharge provision on copyright income. This is not a final personal income tax assessment. Actual expenses paid are not deducted from the net shown.

Your comparison will appear here

Complete the assumptions, then calculate. No copyright amount is suggested.

Updated indicative simulation, without legal validation or a final tax assessment. A real case must be validated with an adviser.

2026

The scope of this simulation

Single taxpayer, without dependants or other income; the model covers the individual only.
Employee: personal contribution of 13.07%. The special social security contribution, employment bonus and regional tax reductions are not included.
Self-employed individual and director: main occupation, 2026 minimum and maximum bases, 4.05% management fee. Actual provisional contributions are subsequently adjusted.
The professional-income municipal surcharge applies once to State tax. A separate copyright provision is estimated from the withholding amount and municipal rate; it is not additional withholding to remit and does not calculate final personal income tax.
No corporate income tax, annual company contribution, dividends or VVPRbis. Employer contributions are outside the compared gross amount.
Authorship, originality, chain of title, contract, exploitation, economic value and social treatment must be established separately.

Workbook conventions

Indicative model updated on 7 September 2026: corrected tax-free allowance and expense bands, added municipal provision on copyright income. Full precision; rounding only for display. The original 5 September workbook remains downloadable and may therefore show different amounts.

For self-employed individuals and directors, contributions use a simplified gross base following the workbook convention. Starting or ending activity, partial careers and mixed situations are outside this model.

Original Excel workbook of 5 September 2026 ↓

2026 model parameters

Movable-income ceiling: €77,220 · relative ceiling: 30% · withholding: 15% · tax-free allowance: €11,550. Flat-rate copyright expenses only with an eligible certificate: 50% up to €20,590, then 25% up to €41,180.